SEEC Technologies Asia Private Limited, Hyderabad V. Dy. Commissioner of Income Tax , Circle-3(1), Hyderabad

ITA 1676/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4576 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 09-08-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: A V RAGHURAM
• Keywords: Opportunity of being heard; Principle of natural justice; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO . 1676 /HYD/ 201 8 ASSESSMENT YEAR: 20 13 - 14 M/S. SEEC TECHNOLOGIES ASIA PRIVATE LIMITED, 203, THE CAPITAL, FINANCE DISTRICT, MANIKONDA IT PARK, GACHIBOWLI, HYDERABAD 500 019. PAN: AADCS 4181 L VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3(1), 7 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, OPP. BOTANICAL GARDEN, HYDERABAD 400 084. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI A.V. RAGHURAM REVENUE BY: SRI NILANJAN DEY, DR DATE OF HEARING: 11/02/2019 DATE OF PRONOUNCEMENT: 1 5 /02/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M.: THIS APPEAL IS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2013 - 14 AGAINST THE ORDER OF THE CIT(A) - 3, HYDERABAD ON 15/03/2018. 2. BRIEF FACTS OF THE CASE ARE THAT THE ASSESSEE - COMPANY , ENGAGED IN THE BUSINESS OF SOFTWAR E DEVELOPMENT AND IT ENABLES SERVICES, E - FILED ITS RETURN OF INCOME FOR THE ASSESSMENT YEAR 2013 - 14 ON 26/09/2013 ADMITTING AN INCOME OF RS. 1,08,47,790/ - . DURING THE COURSE OF 2 ASSESSMENT PROCEEDINGS, THE A.O. MADE ADDITIONS ON ACCOUNT OF INCOME FROM HOU SE PROPERTY. 3. AGGRIEVED, ASSESSEE FILED AN APPEAL MANUALLY , BEFORE THE CIT(A). THE CIT(A) , OBSERVING THAT THE ASSESSEE IS REQUIRED TO FILE THE APPEAL ELECTRONICALLY, HAS DISMISSED THE SAME IN LIMINE. 4. AGAINST THE SAID ORDER, THE ASSESSEE IS IN APPE AL BEFORE US BY RAISING THE FOLLOWING GROUNDS OF APPEAL: - 1. THE ORDER OF THE CIT(A) - 3 S NOT ONLY ERRONEOUS BOTH ON FACTS AND IN LAW BUT IS CONTRARY TO THE PRINCIPLES OF NATURAL JUSTICE. 2. THE LD. CIT(A) ERRED IN DISMISSING THE APPEAL AS IN LIMINE ON THE GROUND THAT THE SAME IS NOT E - FILED AS REQUIRED UNDER STATUTE. 3. THE LD. CIT(A) FAILED TO APPRECIATE THAT IT IS SETTLED PRINCIPLE OF LAW THAT RULES ARE ONLY SUB - ORDINATE LEGISLATION AND C ANNOT OVERRIDE THE RIGHT CONFERRED UNDER STATUTE AND THEREFORE, OUGHT TO HAVE GIVEN AN OPPORTUNITY TO E - FILE THE APPEAL ALREADY FILED AND THEREBY ERRED IN DISMISSING THE APPEAL ON THAT GROUND. 4. THE LD. CIT(A) ERRED IN REFERRING TO A DECISION WHICH SPEAK S OF CONDONATION OF DELAY FOR LATE FILING AND NOT FOR E - FILING NOT DONE AND THEREBY ERRED IN DISMISS THE APPEAL. 5. THE APPELLANT CRAVES, LEAVE TO ADD, AMEND OR ALTER THE GROUNDS AS THE OCCASION MAY WARRANT. 5. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THIS WAS THE FIRST YEAR IN WHICH THE ASSESSEE WAS REQUIRED TO FILE THE APPEAL ELECTRONICALLY, BUT THE ASSESSEE HAS FILED THE APPEAL MANUALLY WITHIN THE TIME LIMIT PRESCRIBED IN THE STATUTE. HE PRAYED FOR ONE MORE OPPORTUNITY FOR FILING THE APPEA L ELECTRONICALLY AND THE APPEAL BE DECIDED ON MERITS. 3 6. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, SUPPORTED THE ORDER OF THE CIT(A). 7. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT THIS IS THE FIRST Y EAR WHERE THE ASSESSEE S W ERE REQUIRED TO FILE THE APPEAL S ELECTRONICALLY, BUT THE ASSESSEE HAD FILED THE APPEAL WITHIN THE TIME BEFORE THE CIT(A) MANUALLY . THEREFORE, WE ARE INCLINED TO ALLOW THE ASSESSEE TO FILE ITS APPEAL ELECTRONICALLY AND DIRECT THE C IT(A) TO DISPOSE OF SUCH AN APPEAL ON MERITS AFTER GIVING THE ASSESSEE AN OPPORTUNITY OF BEING HEARD. 8. IN THE RESULT, ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2019 . SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 15 TH FEBRUARY , 2019 OKK COPY TO: - 1) M/S. SEEC TECHNOLOGIES ASIA PVT LTD., FLAT NO.610, 6 TH FLOOR, BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500001. 2) DCIT, CIRCLE - 3(1), 7 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, OPP. BOTANICAL GARDEN, HYDERABAD 500 084. 3) THE CIT(A) - 3 , HYDERABAD 4) THE PR. CIT - 3 , HYDERABAD 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE